-52.38% is the change from 84 to 40
Calculation steps:
[( 40 - 84 ) ÷ 84] x 100 = -52.38%
Formula
Percentage change = [(40 - 84) / 84] x 100
Subtract the new number by the original number
40 - 84 = -44
-44 ÷ 84 = -0.5238095238095238
-0.5238095238095238 x 100 = -52.38%